Standards

The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies and other issuers, and broker-dealers.

PCAOB rule, Compliance with Auditing and Related Professional Practice Standards (3100) requires registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards.